Standard-Scale Day Service (Capacity of 30)

① Occupancy is about 67%, leaving room for improvement. ② Structurally, capacity can be expanded to 35. ③ The representative's main task is about payroll only, so operations can run almost entirely on their own. ④ Five nurses on staff, including one returning in April. ⑤ Many employees are around 40 years old, so long-term employment is expected. ⑥ Pre-tax net profit of -¥5.64 million. ⑦ Book-value net assets of -¥21 million. ⑧ Adjusted EBITDA of ¥2.67 million.

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